Asia-Pacific
New Zealand
Department of Internal Affairs (DIA) — Gambling Regulator; TAB New Zealand for racing and sports betting
Regulations & Licensing
Casino
RegulatedOnline Casino
MixedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Gambling Act 2003
- Racing Industry Act 2020 (as amended 2025) — TAB NZ monopoly on racing and sports betting
- Online Casino Gambling Act 2025/2026 — licensing regime for up to 15 domestic online casino operators
- Gambling (Fees) Regulations
Online Gambling
Allowed
- Online race and sports betting exclusively through TAB New Zealand
- Purchasing Lotto NZ tickets and other approved lottery products online
- Land-based clubs' Class 4 gaming machine societies offering limited online promotions
- From the Online Casino Gambling Act's rollout, online casino gaming through up to 15 DIA-licensed domestic operators (phased in from 2026/2027)
Prohibited
- Offshore or unlicensed operators offering online race or sports betting to New Zealand residents (banned since 27-28 June 2025)
- Conducting remote interactive gambling (online casino) in New Zealand without a DIA licence
- Advertising unlicensed offshore gambling products to NZ residents
- Credit card funding of online casino accounts once the new regime is fully in force
Taxation
Offshore/Online Gambling Duty (GGR)12%, rising to 16% from around 1 Jan 2027
Community funding component4% of GGR ring-fenced for community returns
Problem Gambling Levyapprox. 1.24% of profits
GST15% standard rate on gambling services
License validity: DIA online casino licences issued via a staged Expression of Interest / full application process (from 2026); TAB NZ operates under its own statutory authorisation, not a fixed-term licence
Land-Based Gambling
Allowed
- Land-based casino gaming at DIA-licensed casinos (casino venue licence + casino operator's licence)
- TAB New Zealand retail racing and sports betting outlets
- Lotto NZ retail lottery ticket sales through authorised agents
- Class 4 gaming machines ('pokies') in licensed pubs and clubs operated by non-profit societies
- Class 3 licensed housie/bingo and other community fundraising gambling
Prohibited
- Operating a casino, gaming venue or betting outlet without the relevant DIA licence
- Private or informal commercial gambling for profit
- Unlicensed gaming machines outside the Class 4 regime
- Gambling by minors under 18 (20 for casinos)
Taxation
Gaming Machine Duty20% of gross gaming machine proceeds
Casino Duty4% of casino win (turnover less payouts)
Problem Gambling Levysector-specific rate set periodically by the DIA/Ministry of Health
GST15% standard rate on gambling services
Regulation data is editorial and for information only — not legal advice.
